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All Journal JAM Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Accounting Information System, Taxes, and Auditing Journal (AISTA) SJEE (Scientific Journals of Economic Education)
Dedy Djefris
Politeknik Negeri Padang
Computer Science & IT Economics, Econometrics & Finance Education Other

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Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Sektor Industri yang Terdaftar di BEI Tahun 2019-2022 Humaira, Shirly; Dwiharyadi, Anda; Djefris, Dedy
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i1.66

Abstract

This study aims to investigate the influence of the fraud hexagon, comprising stimulus, opportunity, rationalization, capability, arrogance, and collusion, on instances of financial statement fraud within the industrial sector listed on the Indonesia Stock Exchange from 2019 to 2022, involving 48 companies. The components of the fraud hexagon are operationalized as follows: financial targets represent the stimulus, nature of industry proxy for opportunities, auditor changes indicate rationalization, director change signify capabilities, the frequent presence of CEO pictures reflects arrogance, and collaborations with government projects represent collusion. Through purposive sampling, 33 companies meeting specific criteria were selected, resulting in a total of 132 observations. Logistic regression was employed for data analysis, with IBM SPSS 26 used for data processing. The study's findings reveal that financial targets, nature of industry, auditor changes, director change, and the frequency of CEO pictures do not exert influence on financial statement fraud. However, collaboration with government projects is identified as a factor impacting financial statement fraud.
Pengaruh Pengetahuan Perpajakan, Pengetahuan Akuntansi, dan Sikap Love of money Terhadap Kepatuhan Wajib Pajak UMKM Kuliner di Kota Padang Sain, Muhammad Husain; Djefris, Dedy; Handayani, Desi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.74

Abstract

This research aims to identify the impact of tax knowledge, accounting knowledge, and love of money attitudes on taxpayer compliance among Culinary MSMEs in Padang City. The study was conducted on MSMEs in Padang City, with a sample size 100. MSME actors were selected using a purposive sampling method. Data was collected by distributing questionnaires directly to MSME participants. The data analysis techniques included partial hypothesis testing with a t-test and simultaneous hypothesis testing using an F-test. The results of this case study indicate that tax knowledge has a positive effect, accounting knowledge does not have a significant effect, and the love of money attitude also does not significantly impact taxpayer compliance among Culinary MSMEs in Padang City.
The Influence of Corporate Social Responsibilty on Tax Avoidance Endrawati, Endrawati; Dyana, Putri; Djefris, Dedy
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.76

Abstract

This research evaluates the disclosure of tax avoidance and corporate social responsibility in companies listed on the stock exchange and based on the age of the company. By using the effective tax rate indicator for tax avoidance and the Global Reporting Initiative for corporate social responsibility. This research was conducted on manufacturing companies in the basic materials sector listed on the IDX from 2018 to 2023. The sample selection in this study used the purposive sampling method and obtained 21 sample companies. The results of this study indicate that companies listed on the special and main monitoring boards tend to have higher corporate social responsibility disclosures and are more focused on social responsibility initiatives. This suggests that companies listed on the main and special monitoring boards are more focused on social responsibility, including environmental sustainability, human rights, and contributions to society. This research underscores the importance of the role of corporate social responsibility in creating long-term value and the competitiveness of the company. This research also shows that companies aged 5-10 years tend to reach the peak of disclosure in various aspects of corporate social responsibility. These results emphasize the importance of corporate social responsibility in creating a good reputation and supporting sustainable growth, especially in the context of companies of different ages.
From Data to Strategy: Analysis of Profitability, Tangibility, and Liquidity in Building Capital Structure of Islamic Banks in Indonesia Andriani, Wiwik; Djefris, Dedy; Zahara, Zahara
SJEE (Scientific Journals of Economic Education) Vol 9, No 1 (2025): April
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/sjee.v9i1.212

Abstract

This study investigates the impact of profitability, tangibility, and liquidity on the capital structure of Islamic banks in Indonesia from 2021 to 2023. Employing a quantitative approach, the research utilizes multiple linear regression analysis. The population consists of 13 Islamic commercial banks registered with the Financial Services Authority (OJK) during this period, with a purposive sampling method resulting in a sample of 12 banks. Data are gathered from secondary sources, specifically annual financial reports available on each bank's website. The findings reveal that while profitability and tangibility do not significantly influence capital structure, liquidity has a negative and significant impact on it. Improving liquidity management, adjusting financing policies, and focusing on operational efficiency to enhance profitability are essential. Additionally, communicating liquidity strategies to investors and training staff on liquidity risk management will support better decision-making within the bank. This research lies in its focus on Islamic banks in Indonesia, highlighting liquidity's negative impact on capital structure. It provides contemporary empirical data, practical recommendations for management, and contributes to the literature on financial practices in Islamic banking.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Pada UMKM Di Kota Solok Aziyah, Herlina; Djefris, Dedy; Andriani, Wiwik
SJEE (Scientific Journals of Economic Education) Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/sjee.v9i2.239

Abstract

This study is motivated by the limited research on the factors influencing tax compliance among Micro, Small, and Medium Enterprises (MSMEs), despite the significant impact of this phenomenon on state tax revenues and regional development sustainability. The purpose of this study is to analyze the influence of taxpayer awareness, tax knowledge, and education level on taxpayer compliance among MSME actors in Solok City. This research employed a quantitative approach with a survey design involving 365 MSME actors selected using purposive sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 26. The results revealed that taxpayer awareness and tax knowledge had a significant positive effect on taxpayer compliance, while education level had a significant negative effect on compliance. These findings are consistent with the Theory of Planned Behavior, which emphasizes the role of awareness and understanding in shaping compliance behavior, yet they also open new discussions on the role of education in tax compliance. The main conclusion of this study is the importance of enhancing awareness and understanding of taxation for MSME actors as a strategy to increase tax compliance. The implications of this research include theoretical contributions by enriching the literature on MSME taxpayer compliance and practical recommendations for the government and tax authorities to strengthen more targeted tax socialization and education programs. This study also opens opportunities for further research to explore other variables such as tax fairness perception, sanctions, and administrative convenience.
Co-Authors Afridian Wirahadi Ahmad Anda Dwi Haryadi Anda Dwiharyadi Anjani, Yolla Ariqah, Hana Armel Yentifa Astri Anggraini, Astri Aziyah, Herlina Desi Handayani Dita Maretha Rissi Dyana, Putri Eka Rosalina Elfitri Santi Endrawati Fadhilah Al Usna Fauzan Misra Firman Surya Fithri Meuthia, Reno Frima, Rini Humaira, Shirly Josephine Sudiman Josephine Sudiman Rahmadona, Suci Rasyidah Rasyidah Sain, Muhammad Husain Suci Rosa Pratiwi Sukartini Wiwik Andriani Zahara Zahara